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Plus Alpha Consulting Co. LTD. (JP:4071)
:4071
Japanese Market

Plus Alpha Consulting Co. LTD. (4071) Ratios

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Plus Alpha Consulting Co. LTD. Ratios

JP:4071's free cash flow for Q3 2025 was ¥0.72. For the 2025 fiscal year, JP:4071's free cash flow was decreased by ¥ and operating cash flow was ¥0.38. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.61 4.61 4.07 3.94 4.46
Quick Ratio
4.60 4.60 4.06 3.94 4.45
Cash Ratio
4.01 4.01 3.43 3.36 3.70
Solvency Ratio
0.98 0.98 1.07 1.14 1.23
Operating Cash Flow Ratio
0.00 1.41 1.12 1.34 1.22
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 13.05B¥ 13.05B¥ 8.91B¥ 7.13B¥ 5.12B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.26 1.26 1.26 1.27 1.23
Debt Service Coverage Ratio
0.00 0.00 0.00 77.20K 573.26
Interest Coverage Ratio
0.00 0.00 0.00 97.66K 836.33
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.00 0.00 0.00 <0.01 0.08
Net Debt to EBITDA
-2.60 -2.60 -2.15 -2.09 -2.02
Profitability Margins
Gross Profit Margin
72.16%72.16%72.94%73.52%71.85%
EBIT Margin
30.26%30.24%31.92%32.60%33.67%
EBITDA Margin
33.02%33.00%34.12%35.40%34.32%
Operating Profit Margin
37.34%37.33%32.63%33.22%33.67%
Pretax Profit Margin
30.24%30.24%31.92%32.60%33.95%
Net Profit Margin
19.07%19.07%22.23%23.46%22.71%
Continuous Operations Profit Margin
19.06%19.06%22.24%23.46%22.71%
Net Income Per EBT
63.07%63.07%69.67%71.96%66.89%
EBT Per EBIT
81.00%81.00%97.80%98.15%100.81%
Return on Assets (ROA)
17.49%17.49%20.26%21.81%22.61%
Return on Equity (ROE)
27.26%22.03%25.61%27.75%27.79%
Return on Capital Employed (ROCE)
42.61%42.60%36.92%38.85%41.21%
Return on Invested Capital (ROIC)
26.85%26.85%25.73%27.96%27.56%
Return on Tangible Assets
18.33%18.33%23.66%24.90%22.65%
Earnings Yield
3.55%3.15%3.35%2.28%1.96%
Efficiency Ratios
Receivables Turnover
9.52 9.52 8.69 0.00 8.29
Payables Turnover
18.17 18.17 18.03 17.37 21.30
Inventory Turnover
181.55 181.55 153.92 18.97K 666.72
Fixed Asset Turnover
60.16 60.16 51.34 69.19 45.43
Asset Turnover
0.92 0.92 0.91 0.93 1.00
Working Capital Turnover Ratio
1.56 1.53 1.70 1.81 1.69
Cash Conversion Cycle
20.26 20.26 24.14 -20.99 27.46
Days of Sales Outstanding
38.33 38.33 42.01 0.00 44.05
Days of Inventory Outstanding
2.01 2.01 2.37 0.02 0.55
Days of Payables Outstanding
20.08 20.08 20.24 21.01 17.14
Operating Cycle
40.34 40.34 44.38 0.02 44.60
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 124.33 78.49 80.57 45.08
Free Cash Flow Per Share
0.00 122.96 74.95 79.83 40.63
CapEx Per Share
0.00 1.37 3.54 0.73 4.45
Free Cash Flow to Operating Cash Flow
0.00 0.99 0.95 0.99 0.90
Dividend Paid and CapEx Coverage Ratio
0.00 7.03 4.74 8.47 3.89
Capital Expenditure Coverage Ratio
0.00 90.77 22.20 109.67 10.13
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.30 0.24 0.30 0.23
Free Cash Flow Yield
0.00%4.93%3.43%2.85%1.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
28.15 31.75 29.84 43.93 50.93
Price-to-Sales (P/S) Ratio
5.43 6.06 6.63 10.30 11.56
Price-to-Book (P/B) Ratio
6.20 7.00 7.64 12.19 14.15
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 20.30 29.13 35.12 56.07
Price-to-Operating Cash Flow Ratio
0.00 20.08 27.81 34.80 50.53
Price-to-Earnings Growth (PEG) Ratio
-1.66 4.25 2.04 1.03 2.01
Price-to-Fair Value
6.20 7.00 7.64 12.19 14.15
Enterprise Value Multiple
13.84 15.75 17.30 27.02 31.68
Enterprise Value
78.09B 88.81B 82.12B 106.84B 86.00B
EV to EBITDA
13.84 15.75 17.30 27.02 31.68
EV to Sales
4.57 5.20 5.90 9.56 10.87
EV to Free Cash Flow
0.00 17.42 25.91 32.60 52.71
EV to Operating Cash Flow
0.00 17.23 24.74 32.30 47.51
Tangible Book Value Per Share
336.74 336.74 234.37 193.72 160.58
Shareholders’ Equity Per Share
356.76 356.76 285.68 230.07 160.98
Tax and Other Ratios
Effective Tax Rate
0.37 0.37 0.30 0.28 0.33
Revenue Per Share
412.10 412.10 329.06 272.11 197.00
Net Income Per Share
78.60 78.60 73.16 63.83 44.73
Tax Burden
0.63 0.63 0.70 0.72 0.67
Interest Burden
1.00 1.00 1.00 1.00 1.01
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 0.01
SG&A to Revenue
0.00 0.00 0.26 0.26 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.58 1.07 0.91 0.67
Currency in JPY